An independent third-party reviewer adapted to the specificities of your company, confirming your status as a purpose-driven company.
Our approach is based on a structured and transparent audit in order to guarantee the credibility of your status as a purpose-driven company as faithfully as possible. Our approach is standardised and controlled for a reasoned opinion, also bringing a highly personalised approach.
An independent third-party reviewer with a personalized approach which adapts to your needs
An independent third-party reviewer with a personalized approach which adapts to your needs
An independent third-party reviewer whose DNA is that of a consulting firm: listening / empathy / support / adaptability
our role
To provide expertise as a communications consultant ensuring consistency between the statutory objective and the technicality of each indicator.
To ensure that conflicts of interest are taken into account, companies audited by our independent third-party reviewer structure cannot be clients of our consultancy, and vice versa.
a trained team of specialists
Our team is trained in the regulatory and technical framework for purpose-driven companies, audit programs as well as the ISO/IEC 17029:2019 standard concerning the «General principles and requirements for validation and verification bodies».
Each member of our audit team is passionately invested, finding true meaning in supporting our clients towards greater reliability, transparency and progress.
a structured audit program
This first step allows you to understand your company, its purpose and its statutory objectives. We take into account the context in which your company operates in order to present you with a complete verification process by BACKBONE.
This meeting is an opportunity to introduce the verification team, the necessary documents and the timeline of the verification process.
Our auditors interact with the members of the engagement committee in order to assess:
→ The consistency of the mission,
→ The match between the resources deployed and the results obtained.
A qualified member of management reviews all audit work and writes the final audit findings.
The findings of the audit are presented at a dedicated meeting, highlighting strengths and areas for improvement. A verification notice is then issued and must be published on your company's website for a minimum period of 5 years, attesting your compliance with the status of a purpose-driven company.
The role of the independent third-party reviewer was specified by the decree of 27th May 2021, available here. It must submit a report specifying its due diligence and conclusions on the implementation of commitments.
BACKBONE is accredited by Cofrac (French Accreditation Committee) for the verification of the status of purpose-driven companies as well as their social and environmental objectives. Our interventions are based on the international standard ISO 17029 and the recommendations of the Community of Purpose-Driven Companies.
→ Find our accreditation on the Cofrac website: n° 3-1914
F.A.Q.
What is an independent third-party reviewer?
An independent third-party reviewer is an Independent Third Party Organisation. It is an external body ensuring the compliance of Purpose-Driven Companies.
It is responsible for verifying the implementation of social and environmental objectives after the declaration of the purpose-driven company. The verification is carried out on concrete elements provided by the company. The independent third-party reviewer plays an important role and must contribute to the requirement of the status of purpose-driven company by verifying the how the entire company reacts under tension to its purpose.
The independent third-party reviewer issues a reasoned opinion that outlines the due diligence it has implemented and indicates whether or not the company complies with the purpose objectives it has set for itself;
For its opinion, the independent third-party reviewer has access to all the documents held by the company and in particular to the annual purpose report ;
This opinion, attached to the report of the purpose committee, is published on the company's website and remains publicly accessible for at least five years.
Why an independent third-party reviewer?
To verify your status as a company with a mission, because becoming a company with a purpose is not just a declarative one, you must be able to prove your commitments at the risk of losing your status as a purpose-driven company.
What is the audit process?
→ Review your engagement template
→ Awareness of the purpose and commitments
→ Verification of compliance with the legal framework and analysis of the purpose report
→ Check the adequacy of your resources
→ Verification of consistency between the statutory objectives, the operational objectives, the purpose and the activity of the company
→ Evaluation of the functioning of the engagement committee and its work
→ Check if your objectives are reached and the reliability of your indicators
→ Audit of statutory and operational objectives and if they have been reached
→ Verification of the sincerity of the indicators communicated by analysing the consistency between the chosen indicators and the actions implemented, the process of developing the indicators and the reporting protocol.
→ Analysis of the implementation of the action plan
→ Review of indicators
→ Verification of the methods used
→ Issuing our reasoned opinion
→ Publication of our audit report, which includes our reasoned opinion
→ Completion and finalization
→ Sharing the audit findings with your management committee, with a view to ongoing improvement.
→ Publication of our commitments and due diligence with the delivery of the communication and sharing kit
What is the method used to conduct the audits?
→ Interviews with management, the purpose committee, employees, internal and external stakeholders
→ Collection of reports, indicators and evidence of results
→ Sample review of the processes for calculating monitoring indicators
Why choose an independent third-party reviewer?
→ An organization that masters the regulatory framework for purpose-driven companies and the audit process
→ Expertise in corporate strategy, CSR and impact measurement
→ Support for all sectors of activity
→ Support for companies of all sizes (VSEs, SMEs, and large groups)
→ A trusted service provider capable of also analysing the points of support and areas for improvement of your purpose to help you progress.
What is the difference between a company with a purpose and an entreprise with a mission?
The official name in the PACTE law is "company with a purpose". The term most often used is that of "company with a mission".
When is my first audit?
The first verification is carried out within 18 months of the declaration of status to the Trade and Companies Register for companies with more than 50 employees, and within 24 months for companies with less than 50 employees.
The verification by the independent third-party reviewer of the proper implementation of the social and environmental objectives is then carried out every two years for companies with more than 50 employees and every three years for companies with less than 50 employees.
For the first verification, the independent third-party body called upon to verify is designated from among the bodies accredited by Cofrac.
LES ÉTAPES DE L’AUDIT DES ENTREPRISES À MISSION
→ Passage au statut d’Entreprise à Mission
→ Audit à blanc facultatif (Recommandé). Pour anticiper le 1er Audit Diagnostic de passage et recommandations d’optimisation
→ 1er audit obligatoire (Si >50 salariés) 18 MOIS après l’intégration de la raison d’être dans les statuts
→ 1er audit obligatoire (Si <50 salariés) 24 MOIS après l’intégration de la raison d’être dans les statuts
→ Audit régulier (Si >50 salariés) Tous les 2 ans
→ Audit régulier (Si <50 salariés) Tous les 3 ans
What are the different audits depending on the specificity of my company?
Mock audit – Optional: to anticipate the 1st audit. Transition diagnosis and optimization recommendations.
1st audit – Mandatory: to verify the sincerity of the indicators communicated by analysing the consistency between the chosen indicators and the actions implemented, the process of developing the indicators and the reporting protocol.
Regular audit – Mandatory: to verify the progress path and the consistency of sincerity and consistency of the indicators and actions to achieve the statutory objectives, as well as the adherence to the reporting protocol.
What does this audit mean for companies?
Availability and transparency. The independent third-party reviewer has access to all the documents held by the company, and in particular the annual purpose report. It is a real exchange between the independent third-party reviewer and the management in order to fully understand the issues, understand the objectives chosen and the expected operational management. It is on the basis of interviews with the purpose committee and the documents it has provided that the review of the implementation of the objectives will be carried out.
How does an independent third-party reviewer coordinate with the purpose committee?
The audit work is carried out in conjunction with the engagement committee. Interviews and information gathering are done with the members of the committee. They are invited to the completion of the reasoned opinion, with a view to ongoing improvement.
How to collect the data to be audited?
The data is provided by your company at the request of the independent third-party reviewer.
How much does an audit cost for an SME?
To find out our rates, please contact us.
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